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2017 (11) TMI 548 - AT - Service Tax100% EOU - Interest on delayed refund - relevant date - expiry of three months from the date of receipt of application for refund or on the expiry of the said period from the date on which the order of refund is made - Held that: - This issue is no longer res integra and has been settled by various decisions of the Tribunal; the High Court and the Supreme Court - the Hon’ble Supreme Court in the case of Ranbaxy Laborites [2011 (10) TMI 16 - Supreme Court of India] has categorically held that the appellant is entitled to interest after the expiry of three months from the date of filing the refund application till the refund is finally sanctioned - appeal allowed - decided in favor of appellant.
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